我国钢铁行业上市公司环境报告书发布情况及对策建议  

The Release of Environmental Reports Of Listed Steel and Iron Companies in China and Strtegies

作　　者：白贺 吕若男 BAI He;LV Ruo-nan(China Posting Saving Bank Co. Ltd. Jilin Proinvical Branch, Changchun Jilin, 130021 China;Jilin Engineering Normal University, Changchun Jilin 130052, China)

机构地区：[1]中国邮政储蓄银行股份有限公司吉林省分行,吉林长春130021 [2]吉林工程技术师范学院,吉林长春130052

出　　处：《吉林工程技术师范学院学报》2020年第11期66-69,共4页Journal of Jilin Engineering Normal University

摘　　要：在对环境报告书的相关基本理论进行概述的基础上,对我国钢铁行业上市公司2017~2019年的环境报告书的发布情况进行了统计分析,发现其中存在的问题,进而提出提高我国钢铁行业上市公司环境报告书发布质量的合理化建议,即利用互联网技术树立企业绿色形象、加强企业内部环境报告书制度建立和促进企业环境报告书发布法律化和制度化等。On the basis of an overview of the relevant basic theories of environmental reports,a statistical analysis of the release of environmental reports by listed companies in steel industry from 2017 to 2019 was made to find out some problems,and then some reasonable suggestions were proposed to improve the quality in releasing these reports such as using Internet technology to establish a corporate green image,strengthening the establishment of corporate internal environmental reporting systems,and promoting the legalization and institutionalization of corporate environmental reporting.

关 键 词：钢铁行业上市公司 环境会计 环境责任 环境报告书 信息披露 

分 类 号：TP089[自动化与计算机技术] X820.9[环境科学与工程—环境工程]